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International Business Machines Corporation Financial Statements FY2024-FY2026Q3

IBM's income statement and balance sheet, FY2024 through FY2026Q3, as a public, auditable plain-text Beancount ledger — reconstructed line by line from the company's own Form 10-K and 10-Q filings and version-controlled in git. Part of t… Бележки към книгата

Финансова позиция

Нетна стойност и сметките, които я формират

Нетна стойност
Активи плюс пасиви през последните 12 месеца
36 206 MUSD
+3465 MUSDспрямо предходния месец
Сметки
Текущи салда по сметки за активи и пасиви

Движение на средства

Месечни приходи и разходи по категория сметки

септември 2026 г.
Входящи средства
септември 2026 г.
+17 376 MUSD
Водещи източници
Средно за до 3 предходни периода
—
Виж всички
Изходящи средства
септември 2026 г.
-15 186 MUSD
Най-големи разходи
Средно за до 3 предходни периода
—
Виж всички

Скорошна активност

Активност от журнала с отчитане на осчетоводяванията

Транзакции
Най-новите транзакции според текущите филтри

Доходи срещу разходи

Доходи срещу разходи
Стълбовидна диаграма, сравняваща общите доходи и разходи за всеки интервал в избрания период.
Данни по периоди
ПериодДоходиРазходиНетна печалба
2024-12-3162 753 MUSD56 729 MUSD6024 MUSD
2025-01-310 MUSD0 MUSD0 MUSD
2025-02-280 MUSD0 MUSD0 MUSD
2025-03-310 MUSD0 MUSD0 MUSD
2025-04-300 MUSD0 MUSD0 MUSD
2025-05-310 MUSD0 MUSD0 MUSD
2025-06-300 MUSD0 MUSD0 MUSD
2025-07-310 MUSD0 MUSD0 MUSD
2025-08-310 MUSD0 MUSD0 MUSD
2025-09-300 MUSD0 MUSD0 MUSD
2025-10-310 MUSD0 MUSD0 MUSD
2025-11-300 MUSD0 MUSD0 MUSD
2025-12-3168 941 MUSD58 349 MUSD10 592 MUSD
2026-01-310 MUSD0 MUSD0 MUSD
2026-02-280 MUSD0 MUSD0 MUSD
2026-03-310 MUSD0 MUSD0 MUSD
2026-04-300 MUSD0 MUSD0 MUSD
2026-05-310 MUSD0 MUSD0 MUSD
2026-06-300 MUSD0 MUSD0 MUSD
2026-07-310 MUSD0 MUSD0 MUSD
2026-08-310 MUSD0 MUSD0 MUSD
2026-09-3017 376 MUSD15 186 MUSD2190 MUSD

Баланс

Разпределение на активи
Визуално представяне на състава на International Business Machines Corporation Financial Statements FY2024-FY2026Q3 активи
Разбивка
СметкаСумаДял от общата сума
Assets:NonCurrent:PropertyPlantEquipment6043 MUSD3,9%
Assets:NonCurrent:Other19 299 MUSD12,45%
Assets:NonCurrent:OperatingLeaseRightOfUse3114 MUSD2,01%
Assets:NonCurrent:IntangibleAssets13 603 MUSD8,78%
Assets:NonCurrent:Goodwill74 916 MUSD48,33%
Assets:NonCurrent:FinancingReceivables6844 MUSD4,42%
Assets:Current:ShortTermInvestments1825 MUSD1,18%
Assets:Current:Other5935 MUSD3,83%
Assets:Current:Inventory1945 MUSD1,25%
Assets:Current:FinancingReceivables6412 MUSD4,14%
Assets:Current:Cash9233 MUSD5,96%
Assets:Current:AccountsReceivable5794 MUSD3,74%
Други48 MUSD0,03%
Разпределение на пасиви
Визуално представяне на състава на International Business Machines Corporation Financial Statements FY2024-FY2026Q3 пасиви
Разбивка
СметкаСумаДял от общата сума
Liabilities:NonCurrent:Other18 624 MUSD15,68%
Liabilities:NonCurrent:OperatingLeases2574 MUSD2,17%
Liabilities:NonCurrent:LongTermDebt56 804 MUSD47,81%
Liabilities:NonCurrent:DeferredRevenue4318 MUSD3,63%
Liabilities:Current:ShortTermDebt7013 MUSD5,9%
Liabilities:Current:Other9068 MUSD7,63%
Liabilities:Current:DeferredRevenue15 164 MUSD12,76%
Liabilities:Current:AccountsPayable4491 MUSD3,78%
Други749 MUSD0,63%

Паричен поток

Паричен поток
Парично движение от източници на доходи към разходи и инвестиции

Зареждане на ролите на сметките…

README.md

International Business Machines Corporation (IBM) Financial Statements in Beancount — Open Ledger

IBM's income statement and balance sheet, FY2024 through FY2026Q3, as a public, auditable plain-text Beancount ledger — reconstructed line by line from the company's own Form 10-K and 10-Q filings and version-controlled in git. Part of the Open Ledger project on beancount.io.

Browse it live: beancount.io/ledger/open_ledger/ibm

Latest analysis: IBM Q3 2026 Earnings: $17.1B Revenue (+4.7%) as Software Carries a Tax-Boosted 26% Profit Jump

Key Figures

PeriodPeriod endRevenueNet income
FY20242024-12-3162,7536,024
FY20252025-12-3167,53510,592
FY2026Q32026-09-3017,1032,190

Amounts in MUSD (millions of US dollars), exactly as the ledger records them.

What's Inside

Fiscal years end December 31. All figures sourced from IBM Form 10-K filings and the Q3 2026 earnings release (Form 8-K Exhibit 99.1). IBM's treasury stock exceeds its common stock and paid-in capital, so Equity:CommonStockAndAPIC is held net of treasury and carries a debit balance; the captive financing arm's receivables sit on the FinancingReceivables accounts. IBM prints whole millions, so residual …:Other lines absorb 1–2 of filing rounding per period as each file's banner notes.

Quick Start

bash
uvx --from beancount bean-check main.bean
uvx --from beanquery bean-query main.bean \
  "SELECT year, sum(position) WHERE account ~ '^Income:Revenue' GROUP BY year ORDER BY year"

Zero output from bean-check means the ledger is internally consistent: every
income statement sums to zero and every balance-sheet snapshot reconciles to
the filed totals. The query prints revenue by calendar year; income is a
credit, so it shows as a negative number. Open main.bean in Fava
or import it into beancount.io to explore it visually.

Methodology

  • Balance sheet — pad / balance directives assert each period-end
    figure against the filing named in that period file's source banner.
  • Income statement — one zero-sum transaction per period: Income
    negative (credit), Expenses positive (debit), with the arithmetic check in
    a comment directly above it.
  • Unit — MUSD; 17,103 MUSD means 17,103 million US dollars.
  • Additional accounts — Assets:Current:RestrictedCash,
    Assets:Current:FinancingReceivables, Assets:Current:Inventory,
    Assets:NonCurrent:OperatingLeaseRightOfUse,
    Assets:NonCurrent:FinancingReceivables,
    Liabilities:Current:OperatingLeases,
    Liabilities:NonCurrent:DeferredRevenue,
    Liabilities:NonCurrent:OperatingLeases, Equity:NoncontrollingInterests,
    Expenses:Interest, Expenses:DiscontinuedOperations, opened beyond the
    standard chart (see each account's open line in main.bean).
  • Other income, net — the filing's "Intellectual property and custom
    development income" and "Other (income) and expense" lines are netted onto
    one account per period (Income:OtherNet when income, Expenses:OtherNet
    in FY2024 when expense); each posting comment breaks out both lines.
  • Quarterly cost — the Q3 release files gross profit rather than cost of
    revenue, so Expenses:CostOfRevenue is revenue less filed gross profit.
  • Treasury stock — held net inside Equity:CommonStockAndAPIC (a debit
    balance), following the filing's presentation of one equity section.

Analysis

Corrections

Found a figure that does not match the filing? Email
[email protected] with the period, the account
and the filing page. Corrections are committed with the source cited.

About Open Ledger

Open Ledger is a growing library of public-company financial statements
published as plain-text accounting at
beancount.io/ledger — git-versioned, diffable
across companies, and auditable against primary filings. Read the analysis
behind the numbers on the beancount.io blog.

Disclaimer

This ledger is an independent reconstruction of International Business Machines Corporation's publicly filed
financial statements, provided for educational and informational purposes
only. It is not investment, financial, legal, tax, or accounting advice, and
is not an offer or recommendation to buy or sell any security. Beancount.io is
not affiliated with, endorsed by, or sponsored by International Business Machines Corporation; all trademarks
belong to their respective owners. Figures may contain errors, omissions, or
simplifications and may lag the latest filings — the company's own regulatory
filings are the authoritative source. Provided "as is" without warranty of any
kind; use at your own risk.